How to apply for Senior Circuit Breaker Tax Credit

Who it's for

Massachusetts residents 65 and older whose property tax (or 25% of rent) exceeds 10% of their income can claim a refundable state income tax credit of up to $2,820 (tax year 2025). Total Massachusetts income must not exceed $75,000 for a single filer, $94,000 for a head of household, or $112,000 for a married couple filing jointly, and the home's assessed value must be $1,298,000 or less. Renters qualify too. Claim it on Schedule CB with the state return — refundable even with no tax due, and claimable up to three years back.

What you'll need

• Schedule CB filed with the Massachusetts income tax return

Where to apply

Step by step

1. Confirm you meet the basic requirements: you are 65 or older, a Massachusetts resident, and your property tax plus half of water and sewer charges (or 25% of your rent) exceeds 10% of your total Massachusetts income. Note that married-filing-separately filers and subsidized renters are not eligible.
2. Check that your total Massachusetts income falls within the limits for your filing status and that your home's assessed value is at or below $1,298,000.
3. Gather your Massachusetts income tax return documents and any records needed to complete Schedule CB, such as property tax bills, water and sewer bills, or rent payment records.
4. Complete Schedule CB, which calculates whether you qualify and determines your credit amount. Attach it to your Massachusetts state income tax return.
5. File your Massachusetts state income tax return with Schedule CB online through the Massachusetts Department of Revenue.
6. If you missed this credit in a prior year, know that you can claim it up to three years back by filing an amended return with Schedule CB for each eligible year.

What to expect: After you submit your Massachusetts state income tax return with Schedule CB, the Massachusetts Department of Revenue will review your filing. Because this is a refundable credit, you can receive the credit amount even if you owe no state income tax. Processing times vary, so contact the Massachusetts Department of Revenue directly for an estimate. This credit must be claimed every year, so plan to file Schedule CB again with each annual state return as long as you remain eligible.

Renewals

annual